Basic EU VAT rules for electronically supplied services for micro businesses
The European Commission has published a guide to the VAT treatment of electronically supplied services aimed at micro businesses.
The guide also contains useful information on matters such as sources for specific information in various Member States, VAT rates and invoicing rules, contact points in Member States for the 2015 EU VAT rules and information on national VAT rules on MOSS. For full details, see the Commission’s website.